Accountability Mechanisms and Public Sector Integrity in Nigerian Federal Ministries: An Empirical Assessment

This study empirically assesses the effectiveness of formal accountability mechanisms in promoting public sector integrity in selected federal ministries in Nigeria. Public sector corruption and integrity failures continue to constrain the effectiveness of Nigerian government programmes, despite a multiplicity of anti-corruption agencies and internal control frameworks. Drawing on accountability theory, principal-agent models, and recent public integrity literature from 2019 to 2024, the study employs a mixed-methods research design. A structured survey is administered to 290 senior civil servants across six federal ministries with diverse expenditure profiles, including Finance, Health, Education, Works, Agriculture, and the Humanitarian Affairs ministry. Interviews are conducted with anti-corruption agency officials, internal audit directors, and civil society governance monitors. Structural equation modelling is applied to examine the relationships between accountability mechanism strength, organisational culture, and integrity outcomes. The study expects to find that the perceived effectiveness of internal audit units, performance management systems, and procurement monitoring platforms significantly predicts self-reported integrity behaviour among civil servants. However, political shielding of senior officials, weak whistleblower protection, and inadequate independence of internal control functions are expected to undermine overall integrity outcomes. Findings will advance the empirical evidence base on accountability-integrity linkages in Nigerian federal institutions and recommend reforms to internal audit independence, whistleblower protection law enforcement, and anti-corruption institutional coordination. Keywords: accountability, public sector integrity, federal ministries, corruption, civil service Nigeria